Whitfield County, Georgia
General Fund Schedule of Revenues - Unaudited
Year to Date Totals as of July 31, 2015
With Comparative Totals for 2014
2015 2014
Variance
Amended Current  Year to Date Year to Date Favorable Percentage Current Year to Date
Budget Month Projected Actual (Unfavorable) Collected Month Actual 15 vs 14
31 TAXES
  Property taxes - M&O   $    16,737,427  $                     -  $                     -  $                      -  $                       - 0.00%  $                      -  $                      -  $                       - N/A
  Property tax-M&O Delinquent          1,062,806                76,477           1,062,806            1,062,806                           - 100.00%                 50,851           1,372,582             (309,776) -22.57%
  Property tax-Title Ad Valorem Tax          1,850,000              181,283           1,079,167            1,244,190               165,023 67.25%               247,881           1,124,952
  Property taxes - Other (Timber, Vehicle, Misc)             760,434              138,577              760,434               760,434                           - 100.00%                 10,883              800,005               (39,571) -4.95%
  Real Estate transfer taxes               46,000                  6,637                26,833                 45,005                 18,172 97.84%                 12,455                33,185                 11,820 35.62%
  Franchise taxes             340,000              109,466              198,333               195,514                 (2,819) 57.50%               103,580              181,272                 14,242 7.86%
  Local Option Sales Taxes          9,900,000              851,698           5,775,000            6,017,524               242,524 60.78%               956,382           6,256,631             (239,107) -3.82%
  Alcoholic beverage taxes             340,000                36,085              198,333               219,380                 21,047 64.52%                 32,689              198,118                 21,262 10.73%
  Insurance premium taxes                         -                         -                         -                          -                           - N/A                          -                          -                           - N/A
  Financial institutional licenses             118,000                         -              118,000                 97,518               (20,482) 82.64%                          -              117,739               (20,221) -17.17%
  Penalties, Interest, Fees - Tax Collection             239,333                31,377              239,333               239,333                           - 100.00%                 16,612              177,065                 62,268 35.17%
Total - Taxes        31,394,000           1,431,600           9,458,240            9,881,704               423,464 31.48%            1,431,333         10,261,549             (379,845) -3.70%
32 LICENSES AND PERMITS
  Alcoholic beverage licenses               64,500                  5,350                64,500                 68,750                   4,250 106.59%                   1,850                62,450                   6,300 10.09%
  Zoning/Planning                 5,000                     874                  2,917                 15,005                 12,088 300.10%                          -                          -                 15,005 N/A
  Land Disturbing Permit                 2,500                     946                  1,458                   4,227                   2,769 169.08%                          -                  1,201                   3,026 251.96%
  Raffle, Solicitation, Pawn Shop & Recycler Permits                 1,000                       40                     583                      765                      182 76.50%                      400                     930                    (165) -17.74%
  Building Permits             285,000                33,669              166,250               254,884                 88,634 89.43%                 32,200              188,615                 66,269 35.13%
Total - Licenses and permits             358,000                40,879              235,708               343,631               107,923 95.99%                 34,450              253,196                 90,435 35.72%
33 INTERGOVERNMENTAL REVENUE
  Federal/State MPO              204,393                  2,417                16,073                 16,073                           - 7.86%                 39,250                39,250               (23,177) -59.05%
  Federal - Indirect               31,280                         -                         -                          -                           - 0.00%                          -                10,494               (10,494) -100.00%
  Federal - Indirect (SCAAP)                         -                         -                         -                          -                           - 0.00%                          -                          -                           - 0.00%
  U.S. Treasury (Payment in lieu of property taxes)             480,000              105,226              364,750               334,149               (30,601) 69.61%                          -              251,660                 82,489 32.78%
  DW Solid Waste Authority                         -                         -                         -                          -                           - N/A                          -                          -                           - N/A
  Dalton Utilities                         -                         -                         -                          -                           - N/A                          -                  1,824                 (1,824) -100.00%
  State Grant - Direct                         -                         -                         -                          -                           - N/A                   3,000                  3,000                 (3,000) -100.00%
  Other               27,300                         -                15,925                 39,345                 23,420 144.12%                   6,788                  6,788                 32,557 479.63%
Total - Intergovernmental Revenue             742,973              107,643              396,748               389,567                 (7,181) 52.43%                 49,038              313,016                 76,551 24.46%
34 CHARGES FOR SERVICES
  Clerk of Court             110,000                  8,437                64,167                 60,550                 (3,617) 55.05%                 10,275                65,190                 (4,640) -7.12%
  Probate Court             188,000                17,364              109,667               115,041                   5,374 61.19%                 12,593              113,921                   1,120 0.98%
  Magistrate Court             261,000                20,257              152,250               141,494               (10,756) 54.21%                 22,469              166,229               (24,735) -14.88%
  Bond Administration               80,000                  6,420                46,667                 43,200                 (3,467) 54.00%                   6,815                46,155                 (2,955) -6.40%
  Recording Fees             200,000                19,299              116,667               124,794                   8,127 62.40%                 16,380              112,522                 12,272 10.91%
  Motor Vehicle Tag Collection Fees             215,000                19,579              125,417               128,509                   3,092 59.77%                 18,314              133,831                 (5,322) -3.98%
  Board of Elections and Registrar                         -                         -                         -                          -                           - N/A                          -                     720                    (720) -100.00%
  Commission on Tax Collections             940,000                32,362              226,537               226,537                           - 24.10%               (61,022)              232,869                 (6,332) -2.72%
  Sheriff - Fingerprinting Fees                 5,000                     495                  2,917                   2,111                    (806) 42.22%                 (3,119)                  2,625                    (514) -19.58%
  City of Dalton              194,200                  1,515              113,283                 83,577               (29,706) 43.04%                   1,565                11,030                 72,547 657.72%
  City of Dalton - Inmate Housing               66,000                10,638                38,500                 55,410                 16,910 83.95%                   5,565                54,023                   1,387 2.57%
  State of Georgia - Inmate Housing                 7,000                         -                  4,083                 16,268                 12,185 232.40%                      750                  4,020                 12,248 304.68%
  City of T. Hill, Varnell, & Cohutta  - Inmate Housing               11,200                     355                  6,533                   4,210                 (2,323) 37.59%                      998                  6,983                 (2,773) -39.71%
  Federal - Inmate Housing               50,000                         -                29,167                 19,828                 (9,339) 39.66%                   4,147                25,547
  Jail Construction - Staffing             160,000                14,944                93,333                 95,547                   2,214 59.72%                 13,791                92,424                   3,123 3.38%
  Public Works - Driveways/Jobs               15,000                     880                  8,750                 10,760                   2,010 71.73%                 55,150                62,663               (51,903) -82.83%
  State D.O.T.             798,348                         -              798,348               798,348                           - 100.00%                          -              804,463                 (6,115) -0.76%
  Animal Control                 5,000                     650                  2,917                   3,540                      623 70.80%                          -                          -                   3,540 N/A
  Clerk of Superior Court               23,000                  1,870                13,417                 12,556                    (861) 54.59%                   1,833                13,275                    (719) -5.42%
  Recreation Activity Fees             131,000                20,900                76,417                 94,977                 18,560 72.50%                 12,653                67,864                 27,113 39.95%
  Other             131,500                24,616                76,708               112,261                 35,553 85.37%                 30,937                98,574                 13,687 13.89%
Total - Charges for services          3,591,248              200,581           2,105,743            2,149,518                 43,775 59.85%               150,094           2,114,928                 34,590 1.64%
35 FINES AND FORFEITURES
  Clerk of Superior Court             307,000                45,962              179,083               234,103                 55,020 76.26%                 10,916              186,303                 47,800 25.66%
  Magistrate Court               50,000                  8,355                29,167                 37,165                   7,998 74.33%                   4,471                16,415                 20,750 126.41%
  Probate Court             645,000                52,826              376,250               315,877               (60,373) 48.97%                 71,227              365,577               (49,700) -13.59%
  Juvenile Court               20,000                  1,622                11,667                 14,504                   2,837 72.52%                      981                10,554                   3,950 37.43%
Total - Fines and forfeitures          1,022,000              108,765              596,167               601,649                   5,482 58.87%                 87,595              578,849                 22,800 3.94%
36 INVESTMENT INCOME
  Interest                 3,000                     160                  1,750                   2,982                   1,232 99.40%                      176                  2,855                      127 4.45%
Total - Investment income                 3,000                     160                  1,750                   2,982                   1,232 99.40%                      176                  2,855                      127 4.45%
37 CONTRIBUTIONS - PRIVATE SOURCES
  Contributions - Private                         -                         -                         -                   3,500                   3,500 N/A                          -                  7,919                 (4,419) -55.80%
  Contributions - Miracle Field                         -                         -                         -                          -                           - N/A                          -                          -                           - N/A
  Contributions - Furloughs                         -                         -                         -                          -                           - N/A                          -                          -                           - N/A
Total - Contributions - Private Sources                         -                         -                       -                     3,500                   3,500 N/A                          -                  7,919                 (4,419) -55.80%
38 MISCELLANEOUS REVENUE
  Contributions - Friends of Greenhouse                         -                         -                         -                          -                           - N/A                          -                          -                           - N/A
  Rent U.S. Government                 5,460                     455                  3,185                   3,185                           - 58.33%                      455                  3,185                           - 0.00%
  W.C. Board of Education             160,000                  7,500                93,333                 95,175                   1,842 59.48%                   1,922                80,034                 15,141 18.92%
  Murray County Board of Comm.             300,000                25,739              175,000               146,770               (28,230) 48.92%                 24,807              120,488                 26,282 21.81%
  State of Georgia - Other             130,000                22,109                75,833               101,171                 25,338 77.82%                 22,109                79,710                 21,461 26.92%
  Other Not Classified              245,000                33,499              142,917               149,730                   6,813 61.11%                 14,268              180,812               (31,082) -17.19%
Total - Miscellaneous Revenue             840,460                89,302              490,268               496,031                   5,763 59.02%                 63,561              464,229                 31,802 6.85%
39 OTHER FINANCING SOURCES
  Sale of General Fixed Assets               30,000                80,113                17,500                 81,713                 64,213 272.38%                 (2,823)              134,411               (52,698) -39.21%
  Operating Transfer In             202,144                         -                         -                          -                           - 0.00%               116,667              816,667             (816,667) -100.00%
Total - Other Financing Sources             232,144                80,113                17,500                 81,713                 64,213 35.20%               113,844              951,078             (869,365) -91.41%
             
TOTAL REVENUES  $    38,183,825  $       2,059,043  $     13,302,124  $      13,950,295  $           648,171 36.53%  $        1,930,091  $     14,947,619  $         (997,324) -6.67%